企業會計
Enterprise Accounting
| 節 | 週四 |
|---|---|
2 09:00–09:50 | 企業會計 M205（光復） 3 節連堂 |
3 10:10–11:00 | |
4 11:10–12:00 |
* 根據陽明交大上課時間表所列
This course introduces enterprise accounting steps by steps to students. Students who are in the first year of GMBA program or have not learned accounting previously are able to attend this course to realize the full accounting cycle in complicated enterprises since our course focuses on specific accounting topics to introduce and review the procedure of the accounting cycle from entry journals, T-accounts to the preparation of accounting statements. Enterprise accounting involves the entire process of identifying, recording and communicating critical economic events. First of all, this course interprets enterprise accounting principles concerning the issuance of shares, dividend distribution, merchandising operation and inventory costing. Next, our course instructs students to employ such information of accounting statements to assess corporate financial status, operation achievements and cash flows. The feature of this course is to lead students to understand enterprise process and practices concerning high-level merchandising, inventory and corporate accounting so as to complete enterprise accounting cycle. Our study of accounting will provide students insights into accounting statement analysis, so students can successfully uncover enterprise questions through analyzing accounting information. Objectives/Goals: Students in this course will have the following ability: 1.Distinguish the basic inventory system: perpetual and periodic inventory and record enterprise transactions from the purchase of inventory to the sale of products. 2.Realize the procedure of the inventory accounting cycle from entry journals, T-accounts to the preparation of accounting statements. 3.Prepare multiple-form income statements, statements of financial position, and cash flow statement. 4.Learn about current issues that the accounting field is concerned about, such as earnings per share and further discuss present controversies of accounting standards. 5.Realize accounting practices and analyze financial statements through case studies.
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無備註
All the class materials will be uploaded at http://dcpc.nctu.edu.tw/
1.Features of Teaching (design of materials, pedagogy, evaluation, resources and other facilities). This course is constructed in two ways : lecture (3 hrs/week) + tutorial (4-6 hours/semester) 2.This course will provide recorded video files of the teacher’s lectures for students to repeat reviewing after class. 3.The tutorial classes are to help students to understand class exercises more. 4.Assessment: Attendance and class participation 30 % Class exercise 10 % Mid-term exam 30 % Final exam 30 % (No report in this class) Notes: 1. Attendance Consistent attendance is a key to succeed in learning accounting. Absence more than five times will drop your overall score (two late attendance are counted as one absence). Poor attendance, arriving late consistently, and lack of participation can affect a student's grade. If you miss a class, it is your responsibility to find out what was covered in class and other helpful information for the following class. 2. Assignments There will be class exercises throughout the semester. The teacher will instruct students to finish class exercises during the class. If students hand in the exercises on time, their scores are added. 3. Mid-term Exam and Final Exam A general review will be held before the mid-term and final exam. However, students need to close book throughout the exams.
Inventory Accounting Cycle
The recording process under FIFO and Average inventory method Determining inventory quantities and costing
- 講授：
- 8
- 示範：
- 1
Inventory system
Periodic inventory Perpetual inventory
- 講授：
- 10
- 示範：
- 2
Corporate Accounting
Earnings per share Treasury share Share issuance Dividend distribution
- 講授：
- 15
- 示範：
- 3
Accounting Statement
Presentation of corporate accounting in the equity part of balance sheet Presentation of inventory accounting in multiple-form income statement
- 講授：
- 8
- 示範：
- 1
Case Studies
Accounting Cases Accounting statement analysis
- 實作：
- 6
| 週次 | 主題 |
|---|---|
| 第 1 週 | Course Introduction 9/13 |
| 第 2 週 | Accounting Introduction: The Recording Process, Income Statement, Balance Sheet 9/20 |
| 第 3 週 | Perpetual Inventory System 9/27 |
| 第 4 週 | Periodic Inventory System Class Exercise #1 10/4 |
| 第 5 週 | Accounting for Merchandising Operation Class Exercise #2 10/11 |
| 第 6 週 | Determining Inventory Costing and Quantities 10/18 |
| 第 7 週 | FIFO Method Average Method Class Exercise #3 10/25 |
| 第 8 週 | Comprehensive Review of Merchandising and Inventory Accounting 11/1 |
| 第 9 週 | Mid-term Exam 11/8 |
| 第 10 週 | Corporate Accounting: Share Issuance 11/15 |
| 第 11 週 | Corporate Accounting: Treasury Shares Class Exercise #4 11/22 |
| 第 12 週 | Corporate Accounting: Dividends Distribution 11/29 |
| 第 13 週 | Comprehensive Statement of retained earnings Class Exercise #5 12/6 |
| 第 14 週 | Earnings Per Share (EPS)-Simple Capital Diluted Earnings Per Share (EPS)-Complex Capital 12/13 |
| 第 15 週 | Presentation of Corporate Accounting in the Equity of Balance Sheet Accounting Statement Analysis for Enterprises and Investors 12/20 |
| 第 16 週 | Accounting Case Study for Enterprise Accounting 12/27 |
| 第 17 週 | Comprehensive Review of Corporate Accounting 1/3 |
| 第 18 週 | Final Exam 1/10 |
教師未提供此項資料
- 地點
- Management Building I: Room 325
- 時間
- Monday, 15:30-17:30 (Please send an email to make an appointment before our meeting)
- 聯絡方式
- bhtsai@faculty.nctu.edu.tw 5712121-57111